Schedule to Financial Statements
As at 31 March 2010
Per BASEL II
CRAR 16.96
15.70 CRAR - Tier I Capital
11.14 10.27
CRAR - Tier II Capital 5.82
5.43 Amount of eligible Subordinated Debt in Tier-II
7,040,969 5,913,867
As per para 4.1.2 of the RBI’s Master Circular for Prudential Guidelines on Capital Adequacy and Market Discipline - NCAF, viz, DBOD.No.BP.BC. 73 21.06.001 2009-10 dated February 8, 2010, the Bank is
required to maintain a prudential floor on capital requirements of 80 per cent of the capital required under Basel I. The Bank’s capital requirement as per the BASEL-II framework has been accordingly enhanced to
meet the prudential floor.
Per BASEL I
CRAR 13.64
18.40 CRAR - Tier I Capital
8.96 12.03
CRAR - Tier II Capital 4.68
6.37 Amount of eligible Subordinated Debt in Tier-II
7,078,356 5,913,867
Particulars As at 31 Mar 2010
As at 31 Mar 2009
Particulars
As at 31 Mar 2010
As at 31 Mar 2009 Ltd., Mumbai Representative Office to the Bank
upon closure of the Representative Office. The Bank is following RBI guidelines for
calculation of capital adequacy under BASEL II requirements. Credit Risk is calculated using the
Standardised Approach, Operational Risk is calculated using the Basic Indicator Approach
and Market Risk is computed in accordance with RBI guidelines with minimum capital
requirement being expressed in terms of two specific charges – Specific Market Risk and
General Market Risk.The capital adequacy ratio of the bank, calculated as per Basel II
requirement as well as under the earlier method BASEL I is set out below:
6. Capital
DBS Annual Report 2009 - 2010 37 l
Contingent liabilities on account of foreign exchange contracts, derivative transactions,
guarantees, acceptances, endorsements and other obligations denominated in foreign
currencies are disclosed at closing rates of exchange notified by FEDAI. Contingent assets
are not recognised in the financial statements. However, contingent assets are assessed
continually and if it is virtually certain that an inflow of economic benefits will arise, the asset
and related income are recognised in the period in which the change occurs.
Capital Reserves disclosed in Schedule 2 includes bank balances and fixed assets transferred by
the erstwhile Development Bank of Singapore
5. Capital Reserve
07. Investments Value of Investments
Gross Value of Investments 101,334,098
78,114,931 Less: Provision for Depreciation
471,576 8,306
Net Value of Investments 100,862,522
78,106,625
Movement in Provisions Held towards Depreciation on Investments Opening Balance
8,306 204,421
Add: Provisions Made During the Year 463,270 -
Less: Write off Write back of Excess provisions during the Year -
196,115
Closing Balance 471,576
8,306
Particulars As at 31 Mar 2010 As at 31 Mar 2009
All investments are held in India.
Schedule to Financial Statements
As at 31 March 2010
08. Repo Reverse Repo Transactions
09. Non - SLR Investment Portfolio
10. Non performing Non - SLR Investments
Securities sold under Repos -
28,116,253 12,023,548
5,700,000 -
26,594,105 10,721,083
6,231,633 Securities purchased
- 41,150,000
9,277,447 -
under Reverse Repos -
19,500,000 264,522
-
Figures in brackets indicate previous year figures
Issuer composition of Non – SLR Investments as at 31 March 2010 is stated below:
PSUs -
- -
- -
- -
- -
- FIs -
- -
- -
- -
- -
- Banks
48,682,536 -
- -
- 38,639,529
- -
- -
Private Corporates -
- -
- -
- -
- -
- Subsidiaries Joint
- -
- -
- Ventures
- -
- -
- Others
270,000 80,000
- -
- 270,000
80,000 -
- -
Provision held -
- -
- -
towards depreciation -
- -
- -
Total 48,952,536
80,000 -
- -
38,909,529 80,000
- -
-
Figures in brackets indicate previous year figures
Non performing Non - SLR Investments as at 31 March 2010 were Nil Previous Year: Nil. Minimum
Maximum Daily Average
As at outstanding
outstanding outstanding
31 March during the year
during the year during the year
2010
Issuer Amount
Extent of Extent of
Extent of Extent of
“private “below
“unrated” “unlisted”
placement investment
securities securities
grade securities
38 l
DBS Annual Report 2009 - 2010
Currency: Indian rupees in thousands
Currency: Indian rupees in thousands
Schedule to Financial Statements
As at 31 March 2010
11. Derivatives - Forward Rate Agreements Interest Rate Swap
